Using the following information, on a blank piece of paper divided into two sections, one section titled bank balance, the other section titled cheque book balance, make a rough draft bank reconciliation statement for Dr. Plunkett. Make manual calculations based on the information provided below:

The bank reported the balance of $2751.16. Your records show a balance of $2823.70. A cheque issued to us from J.P. Sands for $50.75 was returned NSF. Cheque no. 42 is still outstanding. The bank charged $2 for service. Cheque nos. 46 and 53 are outstanding. The account was debited $10 for interest on the demand loan. Cheque no. 55 for $127.50 is outstanding. Cheque stub no. 40 revealed an error: the cheque was recorded as $36 when it should have been $72. The amounts of cheque nos. 42, 46, and 53 are $19.75, $75.80, and $68.30, respectively. Bank deposit made but not recorded on bank statement $295.14. Bond interest paid by bank $37.50. Safety deposit charges $7.50. Date the statement May 30, 20__.